IMPORT FORMALITIES
GUIDELINES FOR IMPORTERS AND EXPORTERS OF
GOODS TO NIGERIA
This section outlines the formalities to be observed by
importers and other parties in Nigeria wishing to import
and/or pay for goods into the country.
1. All persons intending to import physical goods into
Nigeria are required in the first instance to process
their Form "M" through any bank irrespective of the
value and whether payment is involved or not.
2. Consignments shall bear name of products, country of
origin, specifications, date of manufacture, batch or lot
number, standard(s) to which they were produced (e.g.
BS, DIN, ISO/IEC, NIS etc.)Foodstuffs (including drinks),
pharmaceuticals and chemicals should carry expiry dates
and/or shelf life and specify active ingredients where
applicable on their packaging. The expiry date should be
at least half the shelf life as at the time of inspection.
3. All electronic equipment/items and instruments MUST
carry INSTRUCTIONAL MANUAL and not diagrams and
notation on the containers. All electronic equipment/items
and instruments MUST carry SAFETY information and/or
safety signs. All electronic equipment/items and other
items
where
applicable
MUST
carry
a
GUARANTY/WARRANTY of at least six months.
4. Computer hardware and software must be year 2000
compliant.
5. Plant materials, whether for planting, consumption of
industry shall be covered with phytosanitary certificate of
the country of export, certifying that the plant material
was inspected and found free from pests and that some
treatment has been made where applicable in line with
the International Plant Protection Convention of FAO.
6. Every manufactured item including components and
spare parts shall be branded and bear manufacturers'
names. Electrical appliances (fluorescent lamps, electric
bulbs. electric irons, kettles etc) are required to carry
information about their life performance whilst cables
must carry information on their rating.
7. Misrepresentation of product specifications will result in
delays and/or seizure. Supply of wrong information with
an intention to cheat will also result in delays and/or
impoundment/seizure with attendant consequences. Blank
products will be automatically seized and destroyed.
8. All goods imported into the country shall be labelled in
English in addition to any other language or render
themselves liable to confiscation.
9. Manufactured goods and materials are subject to
Standard Organization of Nigeria's (SON) certification in
accordance with the provision of its enabling law.
Form "M" and Clean Report of Inspection Procedure
Since September 1, 1999 all goods except personal effects,
used motor vehicles and perishables i.e. day-old-chicks,
human
eyes,
human
remains,
vaccines,
yeast,
periodicals/magazines imported into the Federal Republic of
Nigeria shall be subject to Pre-shipment Inspection in the
country of supply. However, used motor vehicles and
perishables though exempted from pre-shipment inspection
shall require the completion of Form "M".
Any person importing goods into Nigeria shall process Form
"M" through any authorized commercial/merchant bank. The
authorized banks shall be responsible for delivering all Forms
"M" (including those for imports excluded from inspection) to
the appointed inspection agents liaison offices in Nigeria.
The Form "M" and supporting documents submitted to the
inspection companies through the authorized dealers shall
be clearly marked "Valid for Forex" or "Not Valid for Forex"
depending upon whether or not foreign exchange remittance
would be involved.
The Form "M" and relevant profoma invoice must contain
a proper description of the goods to be imported,
including relevant specifications, etc. Form "M" shall be In
sextuplicare of which three copies shall be sent to the Preshipment Inspection Agents and one each to the
Importer's bank, the Nigeria Customs Service and NMA.
Form "M" is obtainable from ail the offices of the Preshipment Inspection Agents, Nigerian Embassies, Local
Banks, branches of Nigerian Banks overseas and their
correspondent batiks
The completed Form "M" (Not Valid for Foreign Exchange)
originating, from
abroad will be returned through the
appropriate Pre-shipment Inspection agents abroad to any of
the designated banks or any bank of importer's choice in
Nigeria. The introduction of 100 percent destination
inspection is aimed at checking a growing incidence of
under-valuation of imports and smuggling, most specifically
of arms and ammunitions.
To reduce delays in the import clearing process, a Central
Clearing System (CCS) has been introduced as a one-stop
shop to replace the "long-room" method, which most
importers associate with corrupt practices.
Issuance of the CRI or a Discrepancy Report shall be
mandatory for all imports except those exempted from
inspection and those expressly exempted by the Honourable
Minister of Finance, provided approval would have been
obtained before shipment of goods.
Seller's Responsibilities
The seller of the goods (i.e. the party with whom the
Nigerian importer has a contractual relationship) shall be
required to arrange for the physical inspection of goods with
the appointed inspection company in the country of supply.
The pre-shipment inspection agent shall be given at least
three working days notice prior to the expected date of
inspection.
The seller shall make the necessary arrangements for
handling and presentation, of the goods for the purpose of
inspection and any expenses incurred therefore shall be for
his account. In the event that the seller has called in the
Company without having prepared the goods for inspection,
or in the event that the goods have been inspected and are
found not to be up to requirements or specifications, the
expenses of any additional intervention by the Company
shall be borne by the seller.
The seller shall provide the appointed inspection agent with
a copy of the packing list, final invoice and any other
document as would be requested by the inspection agent.
Importer's Responsibilities
The importer shall advise his supplier on the need to submit
after the completion of inspection, the final or commercial
invoice within 72 hours to the Inspection Agent to facilitate
the issuance of the Clean Report of Inspection (CRI).
Importers of cargoes in excess of the declaration on the
manifest will continue to be penalized according to the
provisions of the law.
Import Duty Payment and Clearance of Goods
It shall be the duty of the importer's bank or the bank,
which processed the Form "M" to issue a bank draft in
respect of the amount stated on the CRI to the customer
who shall pay same to any of the designated banks.
All commercial imports into Nigeria shall be accompanied by
a final invoice bearing the CRI number with adequate
description of the goods, packing list, transportation
document (B/L, AWB/Way Bill), and manufacturers'
certificate of analysis (where applicable).
The CRI number shall be stated on the Bill of Lading and
also written against each item on the cargo manifest. The
relevant inspection agent shall affix a security label on the
final invoice submitted by the seller attesting the fact that
pre-shipment inspection as been successfully performed.
The final invoice will confirm, in L/C transactions to the
negotiating bank overseas, that the goods have been
inspected in accordance with the import requirement of the
Federal Republic of Nigeria. The Final Invoice shall bear the
CRI Number and the certified value.Relevant CRIs must
accompany goods imported through neighboring countries.
Importers shall pay a CISS Administrative charge of 1% of
Free On Board (F.O.B) value of all imports assessed based
on the average rate of exchange prevailing at the time of
inspection of the goods as submitted by the Central Bank of
Nigeria. All imports shall be assessed for duty at the average
rate of exchange prevailing at the time of issuance of CRI of
the goods as submitted to the agents by the Central Bank of
Nigeria.
The Nigeria Customs Service shall inform the appointed preshipment Inspection agents through the issuance of Form C
101 A in the event of a discrepancy on duty assessed on the
CRI and duty assessed by the NCS.
Payments for Customs Duties and CISS Administrative
charge shall be based on the Clean Report of Inspection
(CRI) without any amendment. However, the Nigeria
Customs Service (NCS) may with the prior permission of the
Minister of Finance assess additional duties if it is found that
the duty on the CRI is not correct. In such a case, the goods
will be cleared on the assessment on the CRI upon a
guarantee for the value of the difference issued by a
designated bank. Additional duty may be imposed, therefore
only after clearance with the Honourable Minister of Finance.
The issuance of bank draft by the customer's bank and the
payment thereof into the designated bank shall be done and
cleared and receipt issued by the designated bank before
the counterpart original CRI for customs purpose is released
to the importer for clearance of goods.
The bank draft for import duties must be paid to the
designated banks and receipt issued with the number of the
SGD Form stated thereon before goods are cleared.
All designated banks are to open branch offices at the ports
where customs duties shall be paid.
Where the guidelines are satisfactorily. Implemented by
importers, the Nigeria Customs Service shall release the
foods within 48 hours